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Advance Rulings QUESTION : Applicant is engaged in the manufacture of Bullet proof glass, bullet proof Vehicles, Lectern etc in their factory, sought ruling as to, What would be Classification of goods and/or services or both? RULING : The activity carried out by the applicant by making bullet proof body building (in addition to fixing bullet proof windshield glass, bullet proofing of engine and fuel tank) on the motor vehicles (2.5 Ton capacity) of Chapter heading 87 of the Customs Tariff Act, 1975, supplied by the customer (i.e. free supply) having Tarpaulin cover in the cargo compartment, is a supply of Service attracting GST 18% (SGST 9% + CGST 9%).
Jeet & Jeet Glass & Chemicals (P) Ltd., In re (2021) 98 ITPJ (SG) 646 (AAR)
Digest Article 226—Writ—Classification of goods—Inter-State sales of mobile phones—C-Forms
VRP Telemalics (P) Ltd. v. CTO (2021) 98 ITPJ (SG) 647 (Telangana-HC) : 2021 TaxPub(VAT) 49 (Telangana High Court-HC)
Advance Rulings QUESTION : Applicant is engaged in the business of providing composite supply of work contract including sale of goods and also indulged in the mining of various stones & minerals and alike, sought ruling as to Whether the Serial No. 3 of Notification No. 31/2017-Central Tax (Rate), dated 13-10-2017 issued under the GST Act, being Composite supply of work contract as defined in clause 119 of section 2 of the CGST Act, 2017, involving pre dominantly earth work i.e. constituting more than 75% of the value of work in contract) provided to Central Government, State Government, Union Territory, Local authority, a government authority or a Government Entity having GST rate of 5% applicable to the applicant? RULING : As per Serial No. 3, Heading 9954 of the Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 under the CGST Act, 2017 and as per Notification No. 31/2017-Central Tax (Rate), dated 13-10-2017 under the CGST Act, 2017 and the corresponding State Tax notification under HGST Act, 2017, The work carried by the applicant is a Composite supply of work contract involving pre dominantly earth work provided to a Government Entity and thus attract 5% GST (2.5% CGST 2.5% HGST). Thus, the Serial No. 3 of Notification No. 31/2017-Central Tax (Rate), dated 13-10-2017 under the CGST Act, 2017 is applicable to the applicant.
KSC Buildcon (P) Ltd., In re (2021) 98 ITPJ (SG) 638 (AAR)
Advance Rulings QUESTION : Applicant has stated that they are involved in the business of manufacturing, supplying and exporting equipment for the Rolling Stock industry, sought ruling as to, Whether Wheel Side Protection Control Unit (WSP) and Pantograph supplied by the applicant, should be classified as "parts of railway or tramway locomotives or rolling stock, and parts thereof' (Viz under Heading 8607) for the purposes of levy of GST in terms of section 9(1) of Central Goods and Services Act 2017 read with Notification No. 01/2017-Central Tax (Rate), dated 28-6-2017? RULING : The first proviso to section 98(2) of the Act, states that where the question raised is pending or decided in any proceedings under this Act, the same is not eligible for admission before this authority.
Faiveley Transport Rail Technologies India Ltd., In re (2021) 98 ITPJ (SG) 648 (AAR)
Digest Article 226—Writ—Concessional benefit of tax—Purchase of High Speed Diesel from suppliers in other States—Difficulty in obtaining C Form
SMP Textiles Mills (P) Ltd. v. State of Tamil Nadu (2021) 98 ITPJ (SG) 651 (Mad-HC) : 2021 TaxPub(VAT) 52 (Mad-HC)
Digest Article 226—Writ—Re-opening of assessment—Maintainability
TVL Mahaveer Mirror Industries (P) Ltd. v. CTO (2021) 98 ITPJ (SG) 652 (Mad-HC) : 2021 TaxPub(VAT) 11 (Mad-HC)
Digest Article 226—Writ—Refund of excess tax paid—AO adjusted refund claims of pe tioner against future assessment
Biplab Kumar Ghosh v. State of Tripura (2021) 98 ITPJ (SG) 653 (Tripura-HC) : 2021 TaxPub(VAT) 16 (Tripura High Court-HC) : (2021) 85 GSTR 73 (Tripura High Court)
Digest Section 4—Non-issuance of Form-D—Approval of scheme of amalgamation—Rejection of application filed by assessee for issuance of Form-D
Ojas Industries (P) Ltd. v. Commr. of UPGST & Ors. (2021) 98 ITPJ (SG) 654 (All-HC) : 2021 TaxPub(VAT) 21 (All-HC)
Digest Section 24—Recovery of tax arrears—Tax arrears arising from assessment order—Validity
Tata Steel BSL Ltd. v. State of UP (2021) 98 ITPJ (SG) 655 (All-HC) : 2021 TaxPub(VAT) 15 (All-HC)
Digest Section 5—Rebate of tax—Sale of cement @ 9% which is not a sale by any manufacturer of cement—Allowability
CCT v. Munni Lal Mahadev Prasad (2021) 98 ITPJ (SG) 655 (All-HC) : 2021 TaxPub(VAT) 72 (All-HC)